Identify the incorrect statement among the following:

The correct answer is Option (2) → If the image formed is virtual and erect in spherical mirrors, the magnification is negative.

In the Cartesian sign convention for mirrors, distances are measured from the pole, positive along the incident light and negative against it; the object (real) is placed in front of the mirror, and \( m = -v/u \).

Option (1) In a spherical mirror, if a real image is formed, it is taken at a negative distance from the mirror. — Correct statement. A real image forms in front of the mirror, on the same side as the object, so v is negative.

Option (2) If the image formed is virtual and erect in spherical mirrors, the magnification is negative. — Incorrect statement. A virtual image forms behind the mirror, so v is positive while u is negative; then \( m = -v/u \) is positive, and a positive m means an erect image.

Option (3) In spherical mirrors, the distance of object is always taken as negative. — Correct statement. The object is in front of the mirror, against the positive direction, so u is negative.

Option (4) Virtual images in spherical mirrors are always at a positive distance. — Correct statement. A virtual image lies behind the mirror, along the positive direction.